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2019 (3) TMI 1342 - HC - CustomsPower to waiver of pre-deposit - maintainability of appeal - appeal of the petitioner has been dismissed on account of pre-deposit clause - petitioner claims financial constraints for non-deposit - Section 129E of the Customs Act, 1962 - Held that:- This Court is of the opinion that Section 129E does not empower the Tribunal or the Commissioner (Appeals) to waive the pre-deposit or to reduce the pre-deposit - this Court is also not inclined, keeping in view the statutory provision of law to waive or reduce the pre-deposit and, therefore, no case for interference is made out in the matter - petition dismissed.
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